1972 (4) TMI 82

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..... s Tax Act at the instance of the assessee. The assessee is a dealer in foodgrains. In respect of the assessment year 1956-57, the assessee applied for exemption under rule 20-B of the U.P. Sales Tax Rules. Exemption order was passed on 30th March, 1961, determining the amount of exemption fee payable by the assessee. The assessee was required by a notice to pay the exemption fee by a certain date .....

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..... r passed under rule 23 was neither an order under section 21, nor an order under section 7(3). In its opinion, it was a consequential order on the failure of the assessee to comply with the exemption order passed under rule 20-B. For such an order there was no period of limitation. At the instance of the assessee, the revising authority has referred the following three questions for our opinion: .....

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..... decided on 30th July, 1963, by their Lordships Desai, C.J., and Asthana, J., that a first assessment cannot be escaped assessment even if it is so maintained in the assessment order is still good law or should be considered overruled?" We are constrained to observe that the questions framed by the revising authority are far from satisfactory. In question No. (2), there is a reference to the retu .....

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..... nder section 21 upon the assessee's brother who is neither joint with the assessee, nor has any connection with the assessee's business is a valid notice under rule 77(b) of the U.P. Sales Tax Rules. We shall proceed to decide question No. (2) first. Under clause (b) of rule 77, the service of a notice may be effected on a dealer if such dealer or his manager or agent cannot be easily found by gi .....

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..... ed. In view of our answer to question No. (2), it is not necessary to answer question No. (1). Assuming that section 21 was rightly applied by the department, it was necessary that a notice under section 21 should have been served. Without the service of such a notice, the Sales Tax Officer cannot assume jurisdiction under section 21. We accordingly answer question No. (2) in the negative in fav .....

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